Tvl.Sksr Group Of Company vs. The Commissioner Of CGST And Central Excise
Facts
The petitioner, Tvl. SKSR Group of Company, represented by its Partner S. Ramachandran, filed a writ petition seeking a Writ of Certiorarified Mandamus. The petition challenged an order passed by the 2nd Respondent (Superintendent, Bodinayakkanur, Theni Range) in Reference No. ZA3303230500935 dated 10.03.2023, which led to the cancellation of the petitioner's GSTIN. The petitioner sought to quash this order and consequently direct the respondents to revoke the cancellation of their GST registration. The respondents are the Commissioner of CGST and Central Excise and the Superintendent of CGST and Central Excise.
Held
The Court allowed the writ petition on the same lines as the order passed in W.P.(MD) No. 4426 of 2024 dated 10.07.2024. This implies that the cancellation of the petitioner's GSTIN is set aside, and the respondents are directed to revoke the cancellation, subject to the petitioner complying with the conditions imposed in the case of Tvl. Suguna Cutpiece Center. The reasoning is based on the submission by both parties that the present case is squarely covered by the precedent set in Tvl. Suguna Cutpiece Center and subsequently followed in other cases. The ratio decidendi is that if a case is factually and legally similar to a binding precedent, the High Court will follow that precedent to grant relief, provided the petitioner fulfills any stipulated conditions. The operative direction is to allow the writ petition and revoke the cancellation of the petitioner's GSTIN, subject to compliance with the conditions from the cited case. No issue was expressly left undecided.
Key Issues
1. Whether the impugned order dated 10.03.2023, leading to the cancellation of the petitioner's GSTIN, is liable to be quashed? 2. Whether the respondents should be directed to revoke the cancellation of the petitioner's GSTIN? The petitioner argued that the issue is covered by previous decisions of the High Court, specifically citing W.P.(MD) No. 4426 of 2024, which was allowed subject to compliance with conditions laid down in Tvl. Suguna Cutpiece Center vs. Appellate Deputy Commissioner (ST) (GST) and others. The respondents, through their learned Standing Counsel, also submitted that the case is covered by the aforementioned order. No other arguments were recorded for either side.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.02.2025 CORAM: THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR W.P.(MD)No.3754 of 2025 Tvl. SKSR Group of Company, Represented by its Partner, S.Ramachandran, S/o.Sankar, No-49, North Street, Visuvasapuram, Ammapatti, Dombucheri, Bodinayakanur, Theni. ... Petitioner Vs. 1.The Commissioner of CGST and Central Excise, Office of the Commissioner of CGST and Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R. Buildings, Bibikulam, Madurai – 625 002. 2.The Superintendent, Bodinayakkanur, Theni Range, Office of the Superintendent of CGST and Central Excise, 3-1-7E, 2nd Street, Vasavi Nagar, Palanichettipatti, Theni – 625 531. ... Respondents ____________ https://www.mhc.tn.gov.in/judis PRAYER : Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order of the 2nd Respondent in Reference No.ZA3303230500935 dated 10.03.2023 and quash the same and consequently direct the Respondents to revoke the cancellation of the Petitio
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